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Rev.Father Anto Chiraparambil vs The State Of Kerala on 10 June, 2009

Kerala High Court
Rev.Father Anto Chiraparambil vs The State Of Kerala on 10 June, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 30596 of 2006(P)


1. REV.FATHER ANTO CHIRAPARAMBIL,
                      ...  Petitioner

                        Vs



1. THE STATE OF KERALA, REPRESENTED BY
                       ...       Respondent

2. THE TAHSILDAR, TALUK OFFICE,

                For Petitioner  :SRI.K.M.SATHYANATHA MENON

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :10/06/2009

 O R D E R
                 C.N. RAMACHANDRAN NAIR, J.
                 --------------------------------------------
                      W.P.C. NO. 30596 OF 2006
                 --------------------------------------------
                 Dated this the 10th day of June, 2009

                               JUDGMENT

Petitioner is challenging Ext.P5 order whereunder the

Government declined exemption for part of the building assessed by

the Tahsildar for building tax. I heard counsel appearing for the

petitioner and Government pleader appearing for the respondents.

Even though counsel for the petitioner submitted that building is used

for religious purpose I notice that the portion used for religious

purpose, namely, Chappel and connected area, are granted exemption.

The balance area which is 571.07 sq. metres is only assessed for tax.

While counsel for the petitioner submitted that upstair of the building

made for residential purpose is for accommodation of guests who come

to speak on religious matters, I do not think exemption is available to

accommodation provided to guests. It is seen from the return produced

that the petitioner themselves stated that the purpose is residential.

Obviously and admittedly outsiders are coming and staying and

extensive construction is for giving residential facility to them. I do

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not think the purpose of visit of Guests can be reckoned by giving tax

exemption for the building. Since residential portion of the building is

not used for religious purposes petitioner was rightly found to be

ineligible for exemption. W.P.C. therefore fails and is dismissed.

(C.N. RAMACHANDRAN NAIR)
Judge
kk

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